Tax advisers are legally responsible for identifying tax savings

A UK NGO, the Tax Justice Network, published a legal opinion last September of Farrer that UK company directors do not have a fiduciary duty to their shareholders to avoid tax.  The opinion notes that this "is in direct contrast to the position of a professional tax adviser who is potentially liable in negligence for such avoidable tax as may arise."

Neal Armstrong.  Summary of Thomas E. McDonnell, "Tax Avoidance, Morality, and Professional Responsibility", Tax for the Owner-Manager, Volume 14, Number 1, January 2014, p. 5 under General Concepts - Negligence and Fiduciary Duty.